Punk Rock and Green Day free essay sample

Green Day is punk Rock Punk rock defined by dictionary. Com is, a type of rock-n-roll, reaching its peak in the late 1 sass and characterized by loud, insistent music and abusive or violent protest lyrics, and whose performers and followers are distinguished by extremes of dress and socially defiant behavior. Personally, the definition that people put to the word punk rock may be a little different than the actual definition, but the original definition still is the backbone of punk rock. A band that stuck out to me as being a punk rock band, even through all the criticism of them being a pop rock band is Green Day. In my eyes they have created their punk ethos through their music. Green Day would perform and be seen with very unorthodox clothes when you think about punk rock. For example, they perform in suits and ties, which was very unorthodox for people to see. We will write a custom essay sample on Punk Rock and Green Day or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It was very unique, and it may not be exactly what the original definition had defined, but they continued the trend of punk rock by being different and not by following what others have already done.That alone, their ability to be risky and try something new, like their outfit, really gives them their punk ethos in my eyes. As well as their unique loathing, they would also wear eyeliner and other accessories that were different for their time, even though it was after the peak punk rock time. Lyrically, being described as a pop rock band means their lyrics dont go against certain social norms, which I strongly disagree with.For example, their song Good Riddance was a risky move that lead them to more success. But during their time, no song similar to that was ever created. The lyrics and the tempo were very different than all past songs. Also, albums like American Idiot in the title alone reject certain social norms. Songs such as Basket Case and Boulevard of Broken Dreams were so unique and were very different than the music being produced by other rock bands.Green Day does not exactly follow some of the ass bands that created the punk rock movement, but Green Day was a different time and yet they still followed some of the ideas that those bands in the ass were formed by. To be fair, the older songs of Green Day were more accepted to be defined as punk rock, but the band is still punk rock and they created a punk ethos by experimenting and being so different from others. Their visual appearance as never seen before, their eyeliner was a very noticeable change from the punk rock era, and their hair was unique as well.Even without their looks, their music is meaningful and rejects the social norm Of their time. Some Of their songs are still to this day unique which is another reason why Green Day is definitely punk rock. One of their famous albums, Doggie, is a perfect example of rejecting the social norm. Their songs, even in the album alone, are different and dont have the same style as other bands. Green Day is definitely a punk rock band, and has created its own punk ethos from their looks and lyrics throughout their time.

Prayer In Schools Essays - Prayer, Christian Prayer, Spirituality

Prayer In Schools Essays - Prayer, Christian Prayer, Spirituality Prayer In Schools Prayer in Public Schools: Should It Be Constitutional The courts have ruled against prayer in school. Many agree with decision; yet many disagree including myself. Prayer should be allowed in public school because it is already practiced, it prevents immoral acts, and it enhances the learning environment. The issue of prayer in school has been debated in the U.S. since the North West Treaty (1787and 1789) which states: Religion, morality, and the knowledge being necessary for good government and the happiness of man kind, schools and the means of learning shall forever be engorged. Thus, religion, which includes prayer, was deemed to be necessary. Many people believe that prayer is not allowed in the public schools. In fact prayer is allowed in the school system on buses, at the flagpole, in student religious groups, and in the cafeteria. However, prayer is not permitted in the classroom itself when class is in session. Prayer in class would violate the principles of church- state separation, which is defined by court interpretations of the First Amendment. This requires that public school teachers, principals, and boards to be religiously neutral. The reason for this is to prevent any arguments among students and teachers about their specific religion. Public schools had prayer for nearly two hundred years before the supreme court ruled that state- mandated class prayers were unconstitutional (Engle, 1962) The fact that prayer was practiced for nearly two-hundred years established it by precedent as a beneficial practice in our schools. Since the court outlawed prayer, the nation has been in steady moral decline. Former secretary of education William Bennett revealed in his cultured indexes that between 1960 and1990 there was a steady moral decline. During this period divorce doubled, teenage pregnancy went up 200%, teen suicide increased 300%, child abuse reached an all time high, violent crime went up 500% and abortion increased 1000% . Morals must be taught and they can not be taught properly without religion, because most of the strong moral beliefs stem from religion such as the Ten Commandments. There is a strong correlation between the expulsion of prayer from our schools and the decline in morality. The third argument is prayer enhances the learning environment at public schools. Prayer enhances the learning environment because when there is a test coming up or a paper due, you think to yourself, How am I going to do all of this, and do well? I know from personal experiences, that having a number of assignments due at the same time can be frustrating. When this happens, I always turn to God, and he guides and gives me strength and understanding. The outcome from doing praying is always good and the things that I asked for in my prayer are always bestowed upon me. Prayer may not enhance everyones learning environment but I know before I start my day, I ask God to let me have a good day and let everything that I do, be a true learning experience for me. The experience may not always be good, but if it happens, it happens for a reason. Finally, I will end with a quote from An Outrageous Idea: Natural Prayer written by Patty Jo Cornish. We have forgotten that we are all in this together and we keep separating ourselves by ourselves by colors, by football teams, by clothes, by money, by creed, by greed, by boundaries, by age, and so on and on. We need something to pull us all together, natural prayer could be that miracle. It includes everyone even the non-believers.

You choose Essay Example | Topics and Well Written Essays - 500 words - 1

You choose - Essay Example The term leadership simply means the method of influencing a group of people and guiding them towards the accomplishment of a common objective. Our present topic of discussion is the effect of leadership within an organization and its application within the management of an organization. Generally the organizations get highly benefitted by the implementation of proper leadership approaches as it results in improved quality of goods and services produced by the organization. Leadership refers to the way by which an individual organizes a group of people so as to achieve a common goal. Leadership is a process of social influence in which an individual attempts to gain the support and help of a group of people to accomplish a common goal. Transformational Style- in this style the leader guides and transforms the staff. The leader makes continuous efforts to address the grievances of the employees and motivate them for improved performance. Here open communication between the staff and the leader is always encouraged and the leader follows participative style of management. The staff gets highly influenced by the leader in Transformational Leadership Style (Ingleton 2013). Transactional Style- Here the main focus of the leader is on management’s objectives. In this style the leader constantly motivate his followers by offering rewards for completed tasks. These leaders are mostly work oriented; they usually follow a particular structure and practice directive style of management. In this style of management, innovativeness and creativity are ignored and people are often motivated by the use of extrinsic motivational factors like incentive and holiday trip (RUGGIERI and ABBATE 2013). Laissez-faire Style- This is also termed as Passive Leadership which exercises least control on the staff. The managers avoid the responsibility of setting objectives and making important decisions. It allows the scope for macro management and self

Opportunities for the Multinational Enterprise Term Paper

Opportunities for the Multinational Enterprise - Term Paper Example The meaning of Globalisation can easily be interpreted from the word itself. It is nothing but going international. When people realized that they cannot survive from the resources that they had available in their vicinity, they began exchanging goods with their neighbors, which got expanded to exchange with other countries, organizations, etc. This exchange of goods for goods, or the Barter system, gradually turned into import and export of goods mainly based on availability, or technically the lack thereof, which brought about this whole cycle. When focused from an overall perspective, the term globalization is something, as part of which common people, organizations, etc interact among themselves in different spheres of their lives, including cultural sphere, financial sphere, etc, etc.. â€Å"Globalization may be thought of as the widening, deepening and speeding up of worldwide interconnectedness in all aspects of contemporary social life, from the cultural to the criminal, the financial to the spiritually.† (Wiley, Nandi and Shahidullah 1998, p.21). Although from the above definition, one can infer that globalization can be referred to any form of global integration or interaction, the fact, it is mainly used with an economic perspective and multinational business, and the resultant interaction between organizations particularly Multinational Companies (MNC). The term ‘globalisation’ involves increasing volume and variety of cross-border transactions in goods and services, free international capital flows and more rapid and widespread diffusion of technology. To make things simpler, we can say that Globalisation is a process of rapid integration of countries particularly MNCs, and how those companies utilizing opportunities in a particular market or another country, enter it to do business or another process there. On the other hand, critics of Globalisation emphasize the ensuing debate regarding the roles and relationships of corporat ions and the country’s citizens in maximizing economic development and social welfare. There appears quite a number of challenges for the MNCs while doing business in new markets as part of the globalization. So, this paper first discussing the main forces driving the globalization process, will explain the opportunities and then the challenges that globalization presents to multinational businesses. Forces driving the globalization process As the various trade and other barriers between the countries got broken, MNCs, using the globalization plank, have entered and are entering into different business sectors. This entry of MNCs into various territories to do business was not a new phenomenon, but an age-old phenomenon, which happened under the guise of imperialism. From time immemorial, various geographical territories, as well as nations, have been indulging in business with one another, to fulfill their product or service wants and shortages, as well as to garner good fin ances through product sale and thereby strengthening their economies. Even the British entered Indian subcontinent to do business under the tag of British East India Company. This form of trade has been going on for many centuries, however, certain countries in different points of their history have put certain restrictions on trade with other countries or enterprises due to political, financial as well as other social reasons. That is, this trade based entry started transforming into imperialism, as the European and other Western powers, tapping the weakness of the Asian and African ruling powers, eventually captured the nations’ territories and started to rule them. This set a bad precedent, and after independence many countries started actualizing a protectionist regime, preventing or restricting entry of foreign organizations. These countries or territories did not allow the entry of foreign companies as well as its products and even went to the extent of preventing its o wn companies to do any business with the foreign companies.

What colleges should teach Essay Example | Topics and Well Written Essays - 1250 words

What colleges should teach - Essay Example Burke-Vigeland concluded that the current fixed forward step-sitting arrangement of lecture halls is unsuitable for interactive learning as it prevents students from expressing their individuality. He advocates for a flexible classroom which allows professors and students to restructure the classroom to allow team discussions, reversible writing on the walls, incorporation of technology that enables communication with other students around the world, and adaptation of the room for different course work (Burke-Vigeland, n. p.). In the article, What Should Colleges Teach? Stanley Fish raises concern regarding a recent trend whereby college courses are increasingly diverting from their main discipline of focus into other unrelated disciplines. He focuses on the discipline which he teaches, literature, and points out an observation he made whereby writing courses in colleges nowadays tend to focus on analysis of various social issues such as globalization, racism, and sexism instead of f ocusing on writing. As a result, few students taking writing courses in college are able to write a clean English sentence. The author asserts that writing courses should focus exclusively on writing and teach nothing other than grammar and rhetoric (Fish, n. p.). In the article, Rethinking the Way College Students are Taught, Emily Hanford asserts that the traditional method of teaching in colleges whereby students learn through non-interactive lectures is no longer effective since most students are not able to absorb most of the information that is usually disseminated in a single lecture. The author advocates for the peer-instruction method of teaching in colleges and provides proof of its effectiveness by referring to the success of a number of professors who use this method to teach their students. These include Joe Redish, a physics professor at the University of Maryland, Brian Lukoff, a researcher in education at Harvard University, and Eric Mazur, a professor of physics at Harvard University (Hanford, n. p.). In Rethinking the Way Colleges Teach Critical Thinking, Scott Johnson laments the way through which colleges teach critical thinking. He asserts that current practices whereby students are taught through lectures to memorize information is not achieving one of its aims of developing student critical thinking skills. He uses his specialty discipline of instruction, Earth Science, as an example to demonstrate how students can be taught facts while simultaneously gaining crucial critical thinking skills. Johnson asserts that the best way to achieve this purpose is to dedicate a significant portion of the course teaching students how the factual information of the course was gathered through logical and critical evaluation of available information (Johnson, n. p.). In the article, Colleges Should Teach Intellectual Virtues, Barry Schwartz and Kenneth Sharpe underline the importance of helping college students develop intellectual virtues in addition to the traditional roles of teaching them the skills of their discipline, literacy skills, and critical thinking. The authors assert that colleges should help students develop intellectual virtues so as to mold them into all-rounded human beings (Schwartz and Sharpe, n. p.). From the five articles analyzed, it is evident that the education students acquire in colleges does not completely suit their needs and requirements for both professional and personal development. Technology and globalization have

Comparison of IFRS and U.S GAAP in relation to intangible assets

Comparison of IFRS and U.S GAAP in relation to intangible assets 1. Introduction Businesses have never been as globalised as they are today. Numerous corporations from developed, newly industrialised and developing countries operate on a global basis and need to create financial statements using the accounting practices of their home country, as well as those existing in their areas of operations. The divergence in accounting practices of different countries creates the need for the preparation of separate financial and accounting statements and subsequent reconciliation of differences. The international accounting fraternity is now steadily moving towards global commonality in accounting practices and procedural reporting. The International Accounting Standards Board (IASB) has been working towards convergence of global accounting standards. Its mission is to develop and enforce a single set of global accounting standards, based on preparation of high quality, transparent and comparable financial statements for local and global users. The IASB has been working on compiling a stable set of International Financial Reporting Standards (IFRS) for first time users. The IFRS was mandated for all publicly listed companies in the European Union in 2005 and has also been adopted by other countries like Australia. The IASB has also been working very closely with the US Financial Accounting Standards Board (FASB), since 2002, to bring about convergence between US GAAP and the IFRS. However, while significant work has been done on harmonising IFRS with US GAAP and many pending issues are being currently addressed, a number of accounting topics are still treated differently by these two systems. A number of differences continue to remain in the accounting treatment of intangible assets. Intangibles have been defined in various ways. Essentially they comprise of assets that do not have physical presence and are represented by items like goodwill, brands and patents. These assets do not have shape but do have values; which again are sometimes indeterminate but often capable of estimation. They need to be under the direct control of the organization and capable of yielding future financial gain to be termed as intangible assets belonging to the company. A strong legal right that can lead to future financial gain is a good example of an intangible asset whose valuation is quite indeterminate but nevertheless provides security and the potential for financial gain to an organisation. The treatment of intangible assets has always been contentious and open to different interpretations. Even today, while IFRS and US GAAP have moved towards convergence in a number of accounting areas, significant differences still remain in their treatment of intangibles. These differences are specific in the treatment of goodwill and research and development costs, and lead to specific differences in the final preparation of financial statements. It is the purpose of this assignment to examine the differences and similarities between US GAAP and IFRS for the treatment of Goodwill, Research and Development costs, Brands, Patents and Trademarks. A number of texts have been referred for this assignment, especially International Accounting and Multinational Enterprises 6th edition by Radebaugh, Gray and Black, International Financial Reporting: A Comparative Approach by Roberts, Weetman and Gordon, the US GAAP and IFRS websites, a number of specialised publications by PWC andand the published accounts of many multinational corporations. Accounting statements and established practices are often subject to individual interpretation and the perusal of a number of texts has enabled the researcher to prepare a holistic and critical assessment of the selected topics. Inputs from all these texts and publications have been used in the preparation of this paper. 2. Goodwill Goodwill arises as an intangible asset and comprises of the difference between the cost of an acquisition and the fair value of its identifiable assets, liabilities and contingent liabilities. A recent analysis by PricewaterhouseCoopers (PWC) estimates that intangible assets accounted for approximately 75 % of the purchased price of acquired companies in recent years. Increasing attention is now being paid on the management of intangible assets and the IFRS3 has responded to this need by detailing accounting procedures for intangible assets. Goodwill makes up approximately two thirds of the value of intangible assets of US companies and the figure for companies registered in the EU would presumably be similar. Accounting of Goodwill arises in the case of acquisitions where the purchase price exceeds the net cost of purchased tangible assets, the monetary difference being attributed to goodwill and other intangible assets. IFRS procedures, unlike US GAAP, previously required the amortisation of goodwill over a specific number of years, thus establishing an artificial life for this asset. This procedure has since been changed and with the IFRS position converging with that of GAAP, goodwill is not considered to be a wasting asset anymore. It however needs to be emphasised that this refers only to goodwill obtained from acquisitions. Internally generated goodwill is not reflected as an asset either under IFRS or under US GAAP. The IFRS enjoins companies to distinguish between goodwill and other identifiable intangible assets. As such the value of other intangible assets like Research and Development, Patents, Trademarks, Brands and others need to be removed from the goodwill basket to arrive at the residual goodwill value. The treatment of goodwill is different from other intangibles as, subject to periodic assessments for impairment, it is expected to maintain its value indefinitely. While both IFRS and US GAAP require goodwill to be valued, reconciled, detailed by way of factors and reflected in financial statements, they have dissimilar modes for its accounting treatment. In most acquisitions the amount of goodwill is significant because of the considerable difference between the purchase price and cost of net assets of the acquired company. The difference in accounting treatment between IFRS and US GAAP thus causes the results of the financial statements prepared under the two methods to vary considera bly and calls for a detailed reconciliation. There is no immediate plan to bring about a convergence between these two modes of treatment, which is a matter of regret. a) Goodwill under IFRS Goodwill is not amortised any longer under IFRS procedures and is considered to be an asset with indefinite life. It however has to be subjected to a stringent impairment test, either annually, or at shorter notice if the need arises, to assess for erosion in value. In the event of impairment, the Profit and Loss Account is charged with the computed impairment amount to ensure the immediate highlighting of poorly performing acquisitions. Goodwill is thus not seen as a steadily wasting asset but one with indefinite life; and with a value linked to the performance of the unit. Another significant change in the treatment of goodwill has arisen out of the requirement for treating all business combinations as purchases. This will eliminate the possibility of companiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ not recording goodwill by pooling the assets and liabilities of various companies together for preparation of financial statements. The test for impairment of goodwill under the IFRS is carried out at the level of the Cash Generating Unit or a group of CGUs representing the lowest level at which internal managements monitor goodwill. The IFRS also stipulates that the level for assessing impairment must never be more than a business or a geographical segment. The test is a one stage process wherein the recoverable amount of the CGU is calculated on the basis of the higher of (a) the fair value less costs to sell or (b) the value in use, and then compared to the carrying amount. In case the assessed value is lesser than the carrying cost, an appropriate charge is made to the profit and loss account. The goodwill appropriated to the CGU is reduced pro rata. The IFRS requires detailed disclosures to be published regarding the annual impairment tests. These include the assumptions made for these tests, and the sensitivity of the results of the impairment tests to changes in these assumptions. M/s Radebaugh, Gray and Black, in their book International Accounting and Multinational Enterprises stress that these disclosures are intended to give shareholders and financial analysts more information about acquisitions, their benefits to the acquiring company and the efficacy and reasonableness of impairment reviews. Negative goodwill arises when the cost of acquisition is less than the fair value of the identifiable assets, liabilities and contingent liabilities of the company. While its occurrence is rare, negative goodwill can well arise when loss making units are acquired or a distress sale gives a company the opportunity to acquire a bargain. In such cases IFRS procedures stipulate that the acquirer should reassess the identification and measurement of the acquireeà ¢Ã¢â€š ¬Ã¢â€ž ¢s identifiable assets, liabilities and contingent liabilities and the measurement of the cost of the combination. The excess of net assets over the cost should be recognized and taken to the profit and loss account. Goodwill under US GAAP Goodwill was treated as an asset with indefinite life by US GAAP even when IFRS procedures allowed for its amortisation. The change in IFRS procedures is a thus a desirable step towards convergence. In US GAAP, goodwill is reviewed for impairment at the operating level, which specifically indicates a business segment, or at a lower organisational level. In no case can an impairment assessment be made for a level higher than a business segment. Impairment must be carried out annually or even at shorter intervals, if events indicate that the recoverability of the carrying amount needs to be reassessed. While these requirements are similar to those stipulated by IFRS, the procedure for assessment of impairment is significantly different and comprises of two steps. In the first step the fair value is computed and compared with the carrying amount of the concerned unit including goodwill. If the book value is higher than the fair value, no further exercise is suggested and goodwill carried forward at the same value. If however the fair value of the reporting unit is lesser than its carrying amount, goodwill is considered to be impaired and the second step is applied. Goodwill impairment, under US GAAP, is measured by computing the excess of the carrying amount of goodwill over its fair value. The computation for this is fairly simple and constitutes of determining the fair value of goodwill by allocating fair value to the various assets and liabilities of the reporting unit, similar to the procedure used for the determination of goodwill in a business combination. The calculated erosion in goodwill needs to be shown specifically as an impairment charge in the computation of income. The assessment and treatment of negative goodwill is also somewhat different in US GAAP, even though the basic accounting principles are similar to that followed by IFRS. In this case the excess of fair value over the purchase price is allocated on a pro rata basis to all assets other than current assets, financial assets, assets that have been chosen for sale, prepaid pension investments and deferred taxes. Any negative goodwill remaining after this exercise is recognised as an extraordinary gain. 3. Intangible Assets other than Goodwill Intangible assets other than goodwill are identifiable non-monetary assets without physical substance. M/s Radebaugh, Gray and Black state that intangible assets need to be identifiable, under the control of the company and capable of providing future economic benefits. While formulation of appropriate modes of accounting for these assets pose challenges to accounting theory and concepts, their importance in business is significant enough to warrant the application of detailed accounting thought. All the texts consulted have devoted significant attention to the treatment of intangible assets. A July 2006 paper on Accounting Standards regarding Intellectual and other Intangible Assets by Halsey Bullen and Regenia Cafini of the United Nations Department of Economic and Social Affairs is also very explanatory and deals with the subject both in depth and with comprehensiveness. This section deals with the similarities and dissimilarities under US GAAP and IFRS for specific intangible assets e.g. Research and Development Costs, Brands, Trademarks and Patents. While the growing importance of intangible assets call for their inclusion in financial statements, their intrinsic nature makes it difficult to do so. First, there is little connection between the costs incurred for creation of intangibles and their value. Second, it is also difficult to predict the extent of benefits that intangibles will be able to deliver. Both the IFRS and US GAAP have certain commonalities in the accounting treatment of intangible assets. In case of acquisitions, managements are enjoined to isolate specific intangible assets and value them separately from goodwill. All these assets have to be identified, valued and indicated separately in the balance sheet. The list of intangible assets that need to be recognised separately, as a result of IFRS 3 is extensive and includes a host of things like patents, brands, trademarks and computer software. IFRS 3 demands that the identification and valuation of intangible assets should be a rigorous process. Experts however feel that while valuing intangibles is essentially associated with subjectivity, logical mental application and the use of working sheets should be able to satisfy the demands of regulators. IFRS and US GAAP classify intangible assets, other than goodwill, into assets with limited useful life and assets with indefinite useful life. Assets with finite life are amortised over their useful life. While arbitrary ceilings are not specified on the useful life of those assets, they still need to be tested for impairment every year. An asset is classified as an asset with indefinite useful life if there is no probable limit to the period over which it will benefit the firm. It is however rare for intangible assets other than goodwill to have indefinite useful lives and most intangibles are amortised over their expected useful lives. Assets with indefinite lives have to be subjected to rigorous annual impairment tests. The fact that most intangible assets (other than goodwill) are amortised over their expected useful lives requires the determination of the expected useful life of each of the assets acquired. The general principles detailed above are common to both IFRS and US GAAP and are useful in determining the broad procedures for accounting and disclosure of intangible assets. As previously elaborated, accounting treatment primarily depends upon the determination of the life of an intangible asset, more specifically whether it has an indefinite or finite measurable life. All intangibles are governed by the same sets of disclosure requirements. Accordingly, financial statements should indicate the useful life or amortisation rate, amortisation method, gross carrying amount, accumulated amortisation and impairment losses, reconciliation of the carrying amount at the beginning and the end of the period, and the basis for determining that an intangible has an indefinite life. Apart from these requirements, the differences, detailed below, between US GAAP and IFRS in the treatment of Research and Development costs, Brands, Trade Marks and Patents, also need consideration. Treatment of Research and Development Costs and Brands Development costs are however assessed for valuation of long term benefits and, amortised over their determined benefit period. Capitalisation of development costs is allowed only when development efforts result in the creation of an identifiable asset, e.g. software or processes, whose beneficial life and costs can be measured reliably. If however a Research and Development project is purchased, IFRS provides for the treatment of the whole amount as an asset, even though part of the cost reflects research expenses. In the case of further costs being incurred on the project after its purchase, research costs will need to be expensed out while development costs will be eligible for capitalisation, subject to their meeting the required criteria. US GAAP however stipulates that all Research and Development costs be immediately charged to expenses. Certain development costs pertaining to website and software development are however allowed to be capitalised. Research and Development assets, if acquired are valued at fair value under the purchase method. However if the assets do not have any alternate use they are immediately charged to expense. Both PWC and publications opine that US GAAP will most probably move towards the IFRS position on Research and Development as part of the short term convergence exercise. Brands The treatment of Brands is similar under both US GAAP and IFRS norms. It has been specifically clarified that the value of brands generated internally should not be reflected in financial statements. In case of brands obtained through purchase or acquisition the value of the brand will have to be computed at cost or fair value and it will need to be determined whether the life of the brand is indefinite or finite. Brands with indefinite lives will need to be subjected to rigorous impairment tests every year, and treated like goodwill. Brands with finite lives, while subject to yearly impairment tests, will need to be amortised like other intangible assets. It needs to be noted that the mode of assessment of impairment in US GAAP is different from IFRS and this factor will accordingly come into play for assessment of impairment. Trademarks and Patents The costs of Patents and Trademarks, when developed and obtained internally comprise, mostly of legal and administrative costs incurred with their filing and registration and are expensed out as regular legal or administrative costs. The IFRS specifies that no revaluation is possible for Trademarks and Patents in accordance with IAS 38. This is because an active market cannot exist for brands, newspaper mastheads, music and film publishing rights, patents, or trademarks, as each such asset is unique. In the case of patents and trademarks obtained through acquisition, the treatment is similar to the broad category of intangible assets, for identification, valuation, measurement and recognition for purposes of separate disclosure. Acquired patents and trademarks are measured initially at purchase cost and are amortized on a straight-line basis over their estimated useful lives. Bibliography Bullen, H, and Cafini, R, 2006, Accounting Standards Regarding Intellectual Assets, UN Department of Economic and Social Affairs, Retrieved November 14, 2006 from unstats.un.org/unsd/nationalaccount/ia10.pdf FASB: Financial Accounting Standard Board, 2006, Retrieved November 14, 2006 from www.fasb.org IFRS and US GAAP, 2005, IAS Plus , Retrieved November 14, 2005 from .net/dtt/cda/doc/content/dtt_audit_iasplusgl_073106.pdf Intangible assets: brand valuation, 2004, IFRS News Brand Valuation, Retrieved November 14, 2006 from www.pwc.com/gx/eng/about/svcs/corporatereporting/IFRSNewsCatalogue.pdf Radebaugh, L.H., Gray, S.J., Black, E.L., 2006, International Accounting and Multinational Enterprises, 6th edition, John Wiley and Sons, inc., USA Roberts, C, Westman, P, and Gordon, P, 2005, International Financial Reporting: A Comparative Approach, 3rd edition, FT Prentice Hall, USA

The Movement of Liminal Women and its Consequences in Early Greek Myth :: Euripides Women Females Myths Essays

The Movement of Liminal Women and its Consequences in Early Greek Myth The title of this paper takes as its cue Blondell et al's Women on the Edge: Four Plays by Euripides, [1] which argues in its introduction that "[w]omen in tragedy often disrupt 'normal' life by their words and actions: they speak out boldly, tell lies, cause public unrest, violate custom, defy orders, even kill." (Blondell, Gamel, Rabinowitz, Sorkin and Zweig. 1999, x) The four plays selected by the editors - Alcestis, Medea, Helen and Iphigenia at Aulis offer "examples of women who support the status quo and women who oppose and disrupt it." (Blondell, Gamel, Rabinowitz, Sorkin and Zweig. 1999, x) Sometimes, however, it is enough that a woman merely be present for 'normal life' to be not only 'disrupted', but irrevocably altered. Further, a woman's transposition from one sphere to another, and her corresponding transition from one state to the next, may change the very nature of the cosmos itself. This article will discuss several shared characteristics in the myths of Pandora, Per sephone and Helen as presented in some of our earliest ancient Greek literary sources. Specifically, I shall look at those dating from the 8th to 6th centuries BCE: Homer's Iliad and Odyssey; Hesiod's Theogony and Works and Days; the Homeric Hymn to Demeter and Homeric Hymn to Aphrodite; and finally, the Greek epic fragments. Pandora, Persephone and Helen have been chosen because their stories reflect the ongoing mythic preoccupation regarding the role of women within Greek society. It is possible to view the progression of the three as conforming to the rites de passage as described by Van Gennep in 1960 (10-11, 116 ff): We witness rites of separation, operating on two levels. First, despite their shared descent from, or creation by, the Olympian gods, they exist in the realm of mortals. Secondly, their partnerships are instigated either against or despite their will, and are marked by a concurrent development in the type of space they occupy. Rites of transition may be interpreted in the corresponding change of status that these women undergo - from daughters, virgins and legitimate spouses, to brides, wives and consorts. Finally, rites of incorporation occur once Pandora, Persephone and Helen are reintegrated into what the myths depict as a new world. This is achieved through aetiological explanations for the state of the cosmos and/or the institution of a new era of the human condition. The Movement of Liminal Women and its Consequences in Early Greek Myth :: Euripides Women Females Myths Essays The Movement of Liminal Women and its Consequences in Early Greek Myth The title of this paper takes as its cue Blondell et al's Women on the Edge: Four Plays by Euripides, [1] which argues in its introduction that "[w]omen in tragedy often disrupt 'normal' life by their words and actions: they speak out boldly, tell lies, cause public unrest, violate custom, defy orders, even kill." (Blondell, Gamel, Rabinowitz, Sorkin and Zweig. 1999, x) The four plays selected by the editors - Alcestis, Medea, Helen and Iphigenia at Aulis offer "examples of women who support the status quo and women who oppose and disrupt it." (Blondell, Gamel, Rabinowitz, Sorkin and Zweig. 1999, x) Sometimes, however, it is enough that a woman merely be present for 'normal life' to be not only 'disrupted', but irrevocably altered. Further, a woman's transposition from one sphere to another, and her corresponding transition from one state to the next, may change the very nature of the cosmos itself. This article will discuss several shared characteristics in the myths of Pandora, Per sephone and Helen as presented in some of our earliest ancient Greek literary sources. Specifically, I shall look at those dating from the 8th to 6th centuries BCE: Homer's Iliad and Odyssey; Hesiod's Theogony and Works and Days; the Homeric Hymn to Demeter and Homeric Hymn to Aphrodite; and finally, the Greek epic fragments. Pandora, Persephone and Helen have been chosen because their stories reflect the ongoing mythic preoccupation regarding the role of women within Greek society. It is possible to view the progression of the three as conforming to the rites de passage as described by Van Gennep in 1960 (10-11, 116 ff): We witness rites of separation, operating on two levels. First, despite their shared descent from, or creation by, the Olympian gods, they exist in the realm of mortals. Secondly, their partnerships are instigated either against or despite their will, and are marked by a concurrent development in the type of space they occupy. Rites of transition may be interpreted in the corresponding change of status that these women undergo - from daughters, virgins and legitimate spouses, to brides, wives and consorts. Finally, rites of incorporation occur once Pandora, Persephone and Helen are reintegrated into what the myths depict as a new world. This is achieved through aetiological explanations for the state of the cosmos and/or the institution of a new era of the human condition.

Othello and the theme of friendship in the play Essay

Friendship is a special bond between two or more people. This relationship is built on the basis of trust, loyalty and honesty. In the play Othello, Shakespeare demonstrates these qualities through many of his characters to portray their deep friendships. However as the play progresses these friends turn into foes as many problems occur in their friendships and lead to many tragic events. The negative qualities that tore these friendships apart are distrust, selfishness and jealousy that led many of the characters to their tragedies. In the play Othello, Shakespeare demonstrates that there are many causes of the problems that occur in certain friendships. In Shakespeare’s Othello, many friendships showed a lack of trust which resulted into many tragic events. This negative quality is repeatedly found in the character of Othello. Shakespeare wrote the relationship between Othello and Cassio to be that of friendship that consists of loyalty and honesty. The conflict between these two characters arose as Iago plants seeds of doubt into Othello’s mind about Cassio’s loyalty towards him. Othello’s trust in his friend Cassio was like a thin thread. It was very easy for Iago to succeed in his evil plans, for there was a lack of trust in their friendship. Iago manipulates Othello into believing that his honest wife Desdemona is having an affair with the loyal lieutenant Cassio. Although Iago gives no form of physical evidence, his convincing words are strong enough to allow such intense thoughts to enter Othello’s mind. As Iago states to Othello:†It is impossible you should see this,Were they as prime as goats, as hot as mnkeys,As salt as wolves in pride, and fools as grossAs ignorance made drunk.† (3.3.402-405)Iago uses such intense imagery of Desdemona and Cassio sleeping together, that it forces Othello to be enraged with such anger at Cassio’s betrayal. After falling into Iago’s trap and believing his dishonest words, Othello says†Within these three days let me hear thee sayThat Cassio’s not alive.† (3.3.472-473)All the anger and jealousy of betrayal that Othello feels, due to the mistrust between Othello and Cassio, leads Othello to plan the murder of lieutenant Cassio. The lack of trust between Othello and Cassio is also shown after the fight between Cassio and Roderigo took place. Othello’s distrust in Cassio led Othello to believe Iago’s words. He also took the fact that Cassio was drunk as a major flaw in him and instantly dismissed him from his position as lieutenant, not  giving Cassio an opportunity to defend himself in full consciousness. Othello’s distrust in Cassio is displayed when he believes that lieutenant Cassio would be at fault for a deed, which he did not intentionally commit. Othello announces,†I know, Iago,Thy honesty and love doth mince this matter,Making it light to Cassio. Cassio, I love thee;But never more be officer of mine.† (2.3.225-228)This announcement is made while Cassio is still drunk; during this time he is not in a suitable state to defend him self. The lack of trust in the relationship of Othello and Cassio leads to tragic and sorrowful events. The Shakespearean play Othello carries many different causes of problems between the characters of the play. Many times throughout the play selfishness is displayed as a cause to many of the tragic events that occur, as many of the characters did things for their own benefit. A great amount of selfishness is shown in many of Iago’s relationships. His relationship with his wife Emilia would be well only when Emilia would do something for Iago. Although Emilia is aware of this, she is willing to do any favours for him, even picking up Desdemona’s handkerchief because Iago asked her too. Iago’s selfishness allows him to use his own wife for his evil desires of persuading Othello. â€Å"I am glad I have found this napkin;This was her first remembrance from the Moor. My wayward husband hath a hundred timesWoo’d me to steal it; but she so loves the token,For he conjured her she should ever keep it,That she reserves it evermore about herTo kiss and talk to. I’ll have the work ta’en outAnd give’t Iago: what he will do with itHeaven knows, not I;I nothing but to please his fantasy.† (3.3.290-299)To take his selfish plan further, Iago uses his wife Emilia’s loyalty to his own advantage. During the time Emilia kept the handkerchief in her hands, Iago’s speech towards Emilia was very different. â€Å"A good wench; give it me.† (3.3.313)Wench is an informal word to describe a young woman. Throughout the play it is showed that Iago believed women are  prostitutes and work at night. Iago’s use but dislike in women establishes his selfishness. Shakespeare demonstrates Iago’s selfish desires to be rank a higher position, through many events. Selfishness was portrayed by the character of Iago with his friend Roderigo as well. Iago advised Roderigo to send Desdemona some jewels and money by Iago, to gain Desdemona, his ex-fiancà © back. Later it is found out that Iago never did present the gifts to Desdemona, but had kept it for himself. Iago even asks Roderigo to instigate a quarrel between Roderigo and Cassio, which would lead to the dismissal of Cassio’s position, as Cassio was drunk and all blame would fall on him. Iago continued to use Roderigo, as he states,†Thus do I ever make my fool my purse;For I mine own gain’d knowledge should profaneIf I would time expend with such a snipeBut for my sport and profit.† (1.3.372-375)Iago’s selfishness leads him to use Rodrigo to his benefit and advantage, not caring for the damage and emotional stress it must cost Rodrigo. Iago’s selfishness leads this friendship to Rodrigo’s own tragedy. Jealousy is something that can make a person do anything. Shakespeare’s play Othello establishes how jealousy tore many of the friendships apart. The friendship between Iago and Othello was greatly affected by the jealousy Iago felt towards him, because of Othello’s high rank and power; Othello holds a great reputation in Cyprus. Iago also wanted position and carried a desire to be lieutenant. He befriended Othello so thinking he may get the position, but Othello gave the position to the loyal and capable Cassio, also Othello’s friend. Iago believed Othello slept with his wife Emilia, which caused a lot of jealousy and anger within Iago. Iago was jealous that his wife Emilia slept with Othello, so he decided to give Othello the same trauma. â€Å"†¦ Rouse him, Make after him, poison his delight,Proclaim him in the streets, Incense her kinsmen,And though he in a fertile climate dwell,Plague him with flies; though that his joy be joy,Yet throw such changes of vexation on’t,As it may lose some colour.† (1.1.69-73)Iago’s jealousy caused him to do and plot evil and selfish deeds that would lead to many tragic events. Iago disliked Cassio for the same reason he disliked Othello; a higher rank. Instead of Iago, Cassio was appointed lieutenant by Othello; this caused  Cassio to have a higher position. Iago speaks to Roderigo about Othello’s decision and states,†Ã¢â‚¬ ¦the better shall my purpose work on him. Cassio’s a proper man, Let me see now:To get his place, and to plumpe up my willIn double knavery -How, how?- Let’s see:- †¦Ã¢â‚¬  (1.3.380-384)It is now evident Iago is jealous and wants revenge on both these characters, due to what he feel they have done to him. Iago believes Othello ‘overlooked’ him and choose Cassio as lieutenant, and Cassio took over him and accepted that position. Throughout the play Othello Shakespeare establishes many causes of the problems that occur between many friendships. It is clearly shown that many of the characters created by Shakespeare in Othello carried a lack of trust among each other. Many of the same characters were noticed as selfish characters. These characters would do anything to achieve what they desire and long for, would take advantage of anything that would benefit them. Jealousy was also a trait discovered as a cause of many problems. Jealousy was the main cause of most of the tragic events that occurred throughout the play of Othello. Shakespeare’s Othello creates a high understanding of the nature of human relationships. Bibliography: Othello by William Shakespeare

Online Selection of Printable Graph Paper

Online Selection of Printable Graph Paper Do you need to print some graph paper? This is a selection of different types of graph paper in pdf format that you can save and print as needed. Standard Printable Graph Paper - 5 x 5 graph paper grid, 10 lines per inch Printable Graph Paper with X-Y Axis - 5 x 5 grid graph paper, centered X-Y axis, 10 lines per inch Printable Graph Paper with 5 Lines per Inch - 5 x 5 grid graph paper, 5 lines per inch Printable Graph Paper #4 - 5 x 5 grid, centered X-Y axis, 5 lines per inch Printable Graph Paper #5 - 4 x 4 grid, 8 lines per inch Printable Graph Paper #6 - 4 x 4 grid, centered X-Y axis, 8 lines per inch Printable Graph Paper #7 - 8 lines per inch (no grid) plain graph paper Printable Graph Paper #8 - 8 lines per inch, centered X-Y axis Printable Graph Paper #9 - 10 lines per inch Printable Graph Paper #10 - 10 lines per inch, centered X-Y axis Printable Graph Paper #11 - 5 lines per inch Printable Graph Paper #12 - 5 lines per inch, centered X-Y axis

MGT499 Mod 2 TD Example

MGT499 Mod 2 TD Example MGT499 Mod 2 TD – Coursework Example SWOT analysis The SWOT analysis is a mechanism that is used in the evaluation of the environment that surrounds a business ventureor a market. It is an acronym that stands for Strength, weaknesses, Opportunities and Threats. Opportunities are the loopholes that are available in the market that if a business venture is able to fully capitalize on shall lead to a huge success. Threats on the other hand are the potential scares that threaten to demolish the prospects of the business venture and should be handed cautiously right in time. One perfect example of a company that has taken a wrong approach in dealing with its threats is Apple. The biggest competitor and by far biggest threat to the prospects of Apple Inc is Samsung Company. Apple is a US Smartphone firm while Samsung is a South Korean electronics firm that has of late taken the mobile telephony industry by a storm. Apple failed to notice the huge threat that was posed by Samsung and in turn it dealt with the threat very wrong ly. This has come to haunt them up to date. One mistake that Apple made is constantly outsourcing its tenders to the South Korean firm. This gave their enemy key knowledge of their technology. Apple also failed to deal with the fact that the Google Operating System Android was just left open for anyone who wished to incorporate in heir devise. This hugely exposed Apple Inc to the throngs of the threat in the market. By the time Apple realized that they had taken a wrong approach in dealing with their threats, the adverse effects were already taking a toll on them. Apple was compelled to take another wrong approach in filing a law suit against Samsung over the allegation of copying its technology. This is a very expensive and long affair that is largely seen as the last kicks of a dying horse. ReferencesApple Computer, Inc. SWOT Analysis. (2003). Datamonitor Plc.Apple Computer, Inc. SWOT Analysis. (n.d.). (Business Source Complete.) Munster: Datamonitor Plc.Lee, J. (January 01, 2012) . A Clash between IT Giants and the Changing Face of International Law: the Samsung vs. Apple Litigation and its Jurisdictional Implications. Journal of East Asia and International Law, 5, 1, 117-142.

Family Systems Paper Term Example | Topics and Well Written Essays - 2000 words

Family Systems - Term Paper Example After being married, Mahmood came to the United States, settled in Central Florida, and opened one and eventually three local convenience stores. After the long process required, Mahmood became a naturalized citizen of the United States, and eventually returned to Pakistan to pursue Nighat’s immigration process. Nighat bore a son Sheryar after immigrating to Deland and her, the bay and Mahmood lived with relatives for a year after which the family moved over to their own house. The family lives in a predominantly South East Asian and African American neighborhood while Mahmood’s parents live very close by. Nighat bore a daughter who had congenital muscular dystrophy at birth in 2006. The child was able to live for around 3.5 years before she died. The couple had another son Muhammad Usman in 2010 who has congenital muscular dystrophy. The child is undergoing treatment now but there are little chances for survival. Appendix ‘A’ shows the family’s geno gram for reference. Roles Mahmood and Nighat share the primary roles in the family because the children are too small to share any responsibilities yet. Mahmood is responsible for providing for the family, as the family setup is somewhat patriarchal in nature. The South East Asian culture promotes a strongly patriarchal family and this family reflects it strongly with Mahmood being the father figure. Although Nighat is educated but her role is restricted more to caring for the household than anything else and provides the mother figure role around the house. However, this does not mean that Nighat is restricted to the house alone but instead she can leave the house for shopping or visiting the doctor etc. This is in contrast to most South East Asian families, as women cannot leave the house without an accompanying male member. Nighat is also responsible for maintaining the house, shopping, attending the children’s school and for taking the children to the doctor. Nighatâ€⠄¢s son Sheryar (who is the eldest) is responsible for shopping with his mother at times. Moreover, Sheryar buys small things such as calling cards when his mother needs them. In addition, Sheryar helps Nighat to look after the smaller sibling by playing with him while Nighat prepares baby food or changes a nappy. Hence, Sheryar is in the typical role of a child in the family under discussion. Assignment of family roles occurs based on a patriarchal family structure where the male is responsible for providing for the family while the female’s role is restricted to caring for children and the household. Another factor is assigning the roles is Mahmood’s work schedule. Mahmood goes to work in the middle of the day and returns late at night so it is hard for him to deal with various functions such as shopping. Therefore, Nighat assumes these roles instead of Mahmood. Sheryar has some small roles by assigned his mother indicating a strong and coherent family structure. Mah mood finds little time to interact with the children because of his working hours. Some Sundays are on as well so Mahmood has some time off during the weekdays. Generally, Mahmood picks up Sheryar from school just before he leaves for work. Family members interact with each other cordially using established family rules. When Nighat initially immigrated to the United States, there was some violence

Society and Culture Aims and Objectives Essay Example | Topics and Well Written Essays - 1000 words

Society and Culture Aims and Objectives - Essay Example This could be said to be the capacity of the human beings to affect choices between alternatives, and to exercise and to impose those choices on society. It is normally contrasted to common forces, which are causes involving only spontaneous processes. Human agencies envisages the apparent claims that humans do, in fact, make decisions and endorse them on How humans come to make decisions, by free choice or other processes, is another issue.(Agency(Philosophy) 2008). Individualized human behaviour is a complex and intricate process of the human mind and behaviour, although aspects of group behaviours patterns could be predicted with reasonable degree of certainly and accuracy. The mental buildup and behaviourism of criminal thoughts and actions could offer analysis on its workings. It has earlier been explained that structure deals with the grouping, or collective mass of homogenous or, even heterogeneous matters to form a social structure or arrangement. In the criminal settings, a prison, or a penitentiary may serve to act as a social structure, group or setting. Even in terms of psychiatry, which relies heavily on sociology and social behaviourism, crime could be explained in terms of perverse or anti-social connotations. More than a desire to accumulate wealth, or money, criminal minds works to wreck revenge or retribution on the establishment since they may, at some time, have suffered deprivations at its hands. Again, the structure of the criminal mind, or the process of criminalised society is an offshoot of the social structure, which forms the basis of this paper. Centralization of wealth: Thus, it is seen that social structures creates avenues for disillusionment for people in terms of wealthy cliques, class differences and other subgroups. This in turn, may centralize wealth or potential for wealth in the hands of a select few to the exclusion of the toiling masses. The disparities in the social groups give rise to disillusionment, frustration, poverty and resultant criminal behaviour. Nevertheless, one could argue that criminals are present e vent in the wealthy groups, so where does the nexus between social groups and crime, organized or otherwise, arise When we consider that a wealthy criminal is governed not by class considerations but his intentions to negate society, to dominate and control it, to the exclusions of others, including legally elected Governments of countries. In the case of India, in parts of Northern provinces, people pay taxes to the local Mafiosi's and not to government, since they are well aware that the government cannot protect their lives or properties, but the Mafias could. These organized criminal groups or